Minnesota has two property tax refund programs for homeowners:
- The regular Property Tax Refund is based on your household income and the property taxes paid on your principal place of residence.
- The special Property Tax Refund is based on the increase of your property tax over the previous year.
You may qualify for either or both of these refunds, depending on your income and the size of your property tax bill. The information below will help you determine if you qualify and how to claim a refund. For more information, see Eligibility Requirements for the Property Tax Refund.
Regular Property Tax Refund
The regular refund is for people who owned and lived in their home on Jan. 2, 2013 (or Jan. 2, 2012, for the 2011 filing). The home must be classified as your homestead.
Special Property Tax Refund
To qualify for the special refund, all of the following must be true:
- You have owned and lived in the same home on both Jan. 2, 2012, and Jan. 2, 2013.
- The net property tax on your homestead increased by more than 12 percent from 2012 to 2013.
- The increase was at least $100 and wasn’t due to improvements you made to the property.
There is no limit on household income for the special refund. You may qualify even if you don’t qualify for the regular refund. The maximum special refund is $1,000.
Note: If you use part of your home for a business, be sure to read "Special Situations" on page 11 of the Minnesota Property Tax Refund instructions.
How to File
Electronically: File your Property Tax Refund online for free!
You may download and complete Form M1PR, Minnesota Property Tax Refund. If needed, you can find the forms at many libraries after Jan. 1, or ask us to mail the forms to you by calling 651-296-4444 or 1-800-657-367.
Note: You’re no longer required to include your property tax statement when mailing a paper return. Property tax information will be provided by your county.
Statement of Property Taxes Payable
You should receive a property tax statement from your county in March or April 2013 . (If you own a mobile home, you should receive a statement in mid-July.) Do not use the Notice of Proposed Taxes that was sent in November 2012.
Your property tax statement will say if your property is classified as a homestead. If it isn’t, you must apply for homestead status with your county assessor's office. You have until Dec. 15, 2013 to apply. Get a signed statement saying that your application has been approved and include it with your Form M1PR.
Homestead Property / Homestead Status
Only homestead property qualifies for the Property Tax Refund. Your homestead is your primary, legal residence. A person can have only one homestead. Homestead property is taxed at a lower rate than non-homestead property.
“Relative homestead” is a property tax classification that allows a homeowner to retain homestead status on his or her property if it’s occupied by a relative. However, relative homestead property does not qualify for a Property Tax Refund.
Elderly homeowners may transfer their property to a relative or friend but continue to occupy the property under a “life estate.” The occupants retain an ownership interest in the home and will qualify for the Property Tax Refund, provided they meet the regular qualifications, regardless of who pays the property taxes.
Delinquent Property Taxes
Delinquent property taxes must be paid before you can apply for a refund. If you pay the taxes (or make arrangements to pay them) by Aug. 15, 2014, you may still be able to apply. You’ll need to get a receipt or a signed Confession of Judgment statement from your county auditor's or treasurer's office and include it with your Form M1PR.
Special Homeowner Situations
You may qualify for a Property Tax Refund if you were: a part-year resident; married, separated or divorced during the year; co-owner of a home; a mobile home owner; or if you rented out or used part of your home for a business.
For information on how to file in these situations, see “Homeowners—Special Instructions” in the Minnesota Property Tax Refund booklet.